Albert Anderson - Page 2
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Some facts have been stipulated and are so found. When he
petitioned the Court, petitioner resided in New Jersey.
In December 2003 petitioner married Angela Whitted (Ms.
Whitted). Petitioner and Ms. Whitted remained married throughout
2004 but never lived together.
On May 15, 2004, petitioner had a son by Ms. Cynthia Adjin-
Tettey (Ms. Adjin-Tettey). Petitioner did not live with Ms.
Adjin-Tettey; she and their infant son lived a 10- or 15-minute
In 2004 petitioner held two jobs. From 9 a.m. to 5 p.m., he
worked as a gas station attendant at Sam’s Club, and from 11 p.m.
to 7 a.m., he worked as a room service attendant at the Tropicana
Casino in Atlantic City.
On his 2004 Federal income tax return petitioner reported
wage income of $7,062. He claimed head of household filing
status and a dependency exemption deduction for his and Ms.
Adjin-Tettey’s son. Petitioner also claimed an earned income
credit of $2,406.
In the notice of deficiency respondent determined that
petitioner was entitled to no dependency exemption deduction and
that his proper filing status was single. Respondent also
disallowed the earned income credit.
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Last modified: March 27, 2008